REGISTERED CHARITY NUMBER: 1199978 ort of the Trustees and Unlldlted Flnaneial StateDDts for the Year Ended 31 December 2025 for 360 CrAss Roots Foundailo 360 A¢countsnts Limiied 18-19 Albion Stre Hull Fasi Yorksbire HUI 3TG
360 Gra Roots FoMDdation Contents of the Financial Statements lor the Yertr Ended 31 December 2025 Page Report of the Trustees lnd¢petsd¢t Exantr.$ Report ststen*nt of Finxncial Activities Balanee Sbeet Nott$ to the Fknantlal StateDJent8 6 to 10 Detalled Statement of Flnanclal Acilvltles
360 Gra$5 Root5 Foundation Re rt of the Trustees for the Year Ended 31 December 2025 The ttustees present their report with th¢ fin8ncial statements of the charity for the year ended 31 December 2025. The truste¢s have adopt¢d the provisions of Accounting and Reponing by Charities.. Statement Of Recommended Practi¢¢ applicable io charities prepating their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (effective l January 2019). We should like to express our sincerc gratttude to all those vkno have SUPrted The 360 Grass Roots Foundation throughout 2025. Your generosity and dedi¢ation has enabled us to make a meaningful difference to the lives of those we serve. We look fonvard io continuing our work together in the coming year. OKIECTIVES AND AcfiviTIES Objectives #nd alm5 The 360 Grass Roots Foundaiion is commiiied to relievin8 the needs of soeially and econornically disadvantaged children and youn¥ people residing in HUI io HU9 through. &55iStin¥ in th¢ provision of access lo spotts, recreational i¢livities. equipment and Ihe costs as50cialed with panicipaiion io enable Ihem 10 take part and providing fvnding to organibations and clubs io provide facililies foi sport arjd recreational activities. Slgnificant acilvltics Throughoul ils third yw of being establish, The 360 Grass Roots Foundation held its armual foot golf day as well as individu913 ¢ompleting fvndrdising for the charity. These evenis brou8hi 108eiher members of the busincss ¢ommunity to Taise ndS for the charity. These efforts were made p)ssibl¢ tlwough th¢ dedication and hard work of OUT volunieer. supporiers and the team ai 360. Chartered A¢¢ounlanls. ACHIEVEMENTS AND PERFORMANCE Charitable a¢tivitleS The 360 Grass Roots Foundation 15 proud io have mad¢ 8 P05ilive impact by providing grants ai regular InrVal$ throughout the year. As th¢ third year of granis were made, Ihe number of applications eW as did Ilie reach of Lh¢ markeling materials. During ihe year ended 31 December 2025 the ¢harity helped 63 children play the sport they love. FINANCIAL REVIEW RcservL% polley The eharity aims to hold 6 months ll1ng costs to ensure the sustainability of the charity. FUTURE PLANS Looking ahead lo 2026, The 360 Grw Roois Foundaiion remaifis committed to supporting socially and economically disadvantaged children and young peopl¢ residing in HU l io HU9. We are excited about ihe tspportUni(ies thai lie ahead and are graleful for the continued suppon of our donors. volunieers. and partners. The next footgolf ev¢n¢ is planned for May 2026. STRUCTURE, GOVERNANCE AND MAf4AGEMENT Governing doCUent The charity 15 controlled by its governing document. a deed of trust and constitutes an unincorporated charity. REFEREP4CE AND ADMINISTRATIVE DETAILS Reglstered Charity numbcr 1199978 Principal address 19 Albion Street Hull East Yorkshtre HUI 3TG Trustee5 Miss S Holmes ACA. FCCA Tn]stee Mn S Wilksnson Tru5t¢c Mr A Ellerington Trustee Page I
360 Gra55 Roots Foundatits rt ofthe Trustees for tht l'ear Ende4131 Decen)ber 2 REFERENCE AND ADMINisfRATIVE DETAIIS llldependent [miner 360 Accountsnts Limited 18-19 Albion Street Hull East Yorkshire HUI 3TG Approved by order of the board of tn1$ on........... IlC.I.26 . and signed on its behalf by.. Miss S Holmes ACA. FCCA- Tnsiee Page 2
Inde endent EXa]ner'S Re rt to the Try5tee5 of 360 Grass Roots Foundation Independent examiner's report to the trustees of 360 Grgss Roots Foundation I report to the charity trustees on Tny eXa1ntion of the accounts of i60 Gras5 Roots Foundation (the Trust) for the year ended 31 Dccember 2025. Responsibilities and bAsi$ of report As the charity trustees of the Tnsst you aT¢ responsible for the preporntion of the ac¢ounts in accordance with the requirements of the Charities Act 2011 {'thc Act,). I report in respect of my examination of the Tntsl's accounts carried out under Section 145 of the Act and in carrying out y examination I have followed all applicable Direction5 given by the Charity Coinmission under Section 145(5llb) of the Act. IDdependeDt ex#nDer'S 5tatemeDt I have completed my examination. I confirni that no material mallers have come to my aueniion in conneciion with ihe examinaiion giving me Lduse to believe that in 8Dy mdierial respect.. accounting records were noi kepi in respeci of ihe Tnt as required by Se¢iion 130 of the A¢t; or the accounts do not accord wilh ihosc r¢¢ords,' or Ihe accounts do not comply wilh the applicable requiremenis cortcerning ihe forni and conlenl of accounts set out in ihe Charities (ALcounts and Reports) Regulations 2008 other than any requirenieni ihai lh¢ ac¢ounts giv¢ a true and fair vi¢w which is noi a mailer considered as pan of an independeni examination. I have no concems and have come across rto other matters in eonneciion with the examination to whi¢h attention should be drawtt in this report in order lo enable a prop¢r und¢TStandiDg of th¢ 8¢¢ounis lo be reached. AndTew Sieele FCA FCCA 360 Aceounthnls Limit¢d 18-19 Albion Street Hull East Yorksliir¢ HUI 3TG Dale.. I rliL................. Page i
360 Gr455 Rwts FouDdatioll Statement of Financial Activities for the Year Ended 31 De£ember 31112125 Tot81 funds 31112124 Total funds Unrestricted Restricted fimd Notes INCOME AND ENDOWMENTS FROM Donations and legacies 5393 253 5,546 6.540 EXPENDITURE ON Rai8ing funds 1.716 1,716 280 Charit*ble aetivitieg Raising dona¢ioTrs ar l¢gaci 4,286 598 4,884 2.741 Total 6.002 598 &600 3,021 r4ET INCOMEI(EXPENDITURE) (709} (345) (1.0541 3,519 RECONCILIATION OF FUNDS Total funds brought forward 2.550 11,2111 7,699 TOTAL FUNDS CARRIED FORWARD 7.959 2205 10,164 11,218 The ]leS fonn part of these finala1 ststenMts Pag¢ 4
3611 Grass Roots Foud#tIOn Balance Sheet 31 December 2025 J1112125 Total funds 31112124 Total fiJnds Unrestrtcted fund Restricted fimds Notes CURRENT ASSETS Debtors Cash at bank 300 10,918 8,039 2.205 10.244 8.039 2.205 10,244 11,218 CREDITORS Amounts falling due within one year {80> () NET CURRENT ASSETS 7,959 2.205 10.164 11,218 TOTAL ASSETS LESS CURRENT LIABILITIES 7,9S9 2.205 10.164 11,218 NET ASSETS 7.959 2305 10,164 11.218 FUNDS Unrestricied funds Reslri¢ted fund5 7,959 2.205 8,668 2.550 TOTAL FUNDS 10,164 11,218 staiemenis were approved by the B¢)ard of Trustees and auihorised for issue . and were sId on its b¢haifby'. on Miss S Holmes ACA, FCCA- Trusle¢ The notes fonn part of these financial stalennts Page 5
360 raks Roots Foundation r4ote5 to the Financial SttementS for the Year EDded 31 December 2025 ACCOUNTING POLICIES Bsis of preparlne the flnancial statements The financial statements of the ¢barity. wbich is a public benefit entity under FRS 102. have been pr¢pared in aecordance with the Charities SORP (FRS 102) 'A¢couniing and Reporting by CharLties.' Statement of RecoTnJn¢nded Prdcticc applicable to charities preparing their accounts. in accordance with the Financial Reporting Siandard applicable in tbe UK and Republic of Ir¢laDd (FRS 102) (effective l January 2019),, Firlancial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland. and the Chwiti¢$ Act 2011. The financial staments have been prepared under the hislori¢al ¢95t conveniion. Income All income is rtto8nised in the Statement of Finartial Aciiviiies once the charity hos entitlement to the funds. it is probabl¢ that the income will be received and th¢ 8mount can be measured reliably. Expenditure Liabilities are recognised as ¢xpenditurt &% soon as there is a l¢gal or consiTUClive obligotioll committing the charity to thai expenditure. li is probable thai a transfer of economic benefiLs will be required in seltlemenl and the amount of the obli¥ali(>tt can be measured reliably. Expenditure Is accounted for on an accruals basis and has been classified under headings thal aggre8aie all cosi relaied io the ¢al¢gory. Where e05ts eatmot be directly attributed 10 particular headings they have b¢¢n 411ocated to aciivities on a basi5 consistent Wsih the use of resources. Grants offered subject to conditions which have not Een mei at the year end date are noted as a commitm¢nt bul not accrued as expenditure. Taxatlon Th¢ ClritY is exempt from thx on its charitable a¢tivilie8. Fund #ecountlng Unrestricted fut)ds ¢an be used in accordance with th¢ charitable objectives at the discrelion of the trustees. Restricied funds can only be used (or p4rti¢ul4r resiricied puoy)ses within th¢ obJ¢¢ts of the ehariiy. Restriction5 Arise when specified by the donor or when funds are r¥is¢d for partieular reswicled purposes. Further expl8n4tion of the naiure 8TrJ purpose o(¢ach fund is included in the noles ¢0 the finan¢ial $taiements. RAISING FUNDS Ralslrtg donatlons leggclcj 31112125 31112124 Support Costs 1.500 Page 6 contiDU¢d...
360 Grass Roots Foulldatloll Notes to the FinAncial Statements- eontinued for the Year Ended 31 Decetnb¢r 2025 TRUSTEES. REMUNERATION AND BENEFITS There we¥e no trusttts. remuneration or other benefits for the year endd 31 DeMber 2025 nor for the year ended 31 DeCeber 2024. Trustees, expenses There were no trusttts. expenses paid for the year ended 31 Decethr 2025 nor for th¢ year endeii 31 December 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fidS Total funds INCOME AND EIYDOWMENTS FROM Donaliun5 and l¢¥aci¢s 3.860 2.680 6,540 EXPENDITURE or4 Raising funds 150 130 280 Charltable Actlvltles Raising donations and le8acies 2.741 2.741 Total 2,891 130 3,021 ET INCOME 969 2,550 3,519 RECONCILIATION OF FUNDS Total funds brought fon¥aTd 7.699 7,699 TOTAL FUNDS CARIUED FORWARD 8,668 2,350 11.218 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31112125 31112124 Other debtors 300 Page 7 conrinued...
360 CrAss Roots Foundation Notes to the Financial Statements- continued for the Year Ended 31 December 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31112125 31112124 Other creditors MOVEMENT IN FUNDS Net movenxnt in fijnds At IllQ5 31112125 Unrestricted funds G¢n¢Tal filljd 8,668 (71)9) 7,959 Restricted funds Re&liiLied Netball Fund RestTi¢teil Sports Glasses Futtds 72 2,478 2SJ {598) 325 1,880 2550 1345) 2.205 TOTAL FUNDS 11,218 {1,0S4) 10,164 Nel movetnent in fvnds, included in the above Jr¢ as follows: Incoming resources ResouTCe5 expended moV¢ent in funds Unrestrletlbd funds General fund 5.293 (6,IKJ2) 1709) Restrlctcd fund5 Resiricted Netball Fund Reslri¢ted Sports Glasses Funds 253 253 1598) (598) 253 (598) (345) TOTAL FUNDS 5546 (1600) (1,054) C0mparHtlv for movement in funds Nei moveN*nt in fulld5 At Illll4 31112124 Unrestricted funds General fihE 7,699 969 8.668 Restricted funds Restricted Netball Fund Restricted Sports Glasses Funds 72 2,478 72 2,478 2,550 2,550 TOTAL FUNDS 7.699 3,519 11.218 Page 8 Continued...
J60 Grass Roots FouDdation Notes to the Financial Statements- continued for the Year Ended 31 DeCe]ber 202 MOVEMENT IN FUNDS- continued Comparative net Tnovement ln funds, included in the atKbve are as follows: In¢omin8 resourccs Resources expended Movement in funds Unrestricted funds GeJ)eral fund 3.860 {2,891) 969 Re$trlcted funds RebiriLted Neiball Fund Restri¢¢ed Sports Glasses Funds 72 2.608 72 2,478 (130) 2,680 1130) 2,550 TOTAL FUNDS 6,540 (3,021) 3,519 A Current year 12 months and prior year 12 nKJnihs combined posiiion is as follows.. Nel moveinent in filt$ At 31112125 Ai 111124 Unr¢$tricted funds General fund 7,699 260 7,9S9 Re5trlcted funds Resiricied Neiball Fund Resiri¢ted Sport4 Gl8sses Funds 325 1.880 325 1,880 2.205 2,205 TOTAL FULYDS 7,699 2.465 10.564 A current year 12 months and prior year 12 months combitKd nei movemeni in funds. included in the above are a5 follows.. IncominB T¢source5 Resources expended Mov¢m¢nt in funds Unre5trl¢led funds General fimd 9,153 (8.893) 260 Restricted funds Restricted Netball Fund Restricted Sports Gla5se5 Funds 325 2.608 325 1.880 {728) 2.933 (728) 2.205 TOTAL FUNDS 12.086 (9.621) 2.465 Page 9 continued...
360 rass Roots Foundation Notes to the Statements- continued for the Ye4r Ended 31 Decetnber 2025 RELATED PARTY DISCLOSURES Miss S Holmes is a tn&tt of the charhty and a director of 360. Chartered Accountants who have complet¢d ihe Independent Examination. Miss S Holmes not involved in the prq)arntion of the reporL 360. Chartered Accoun¢ants have provided accountancy support at no Charge to the charity. Mr A Ellerington is a trustee of the charity aDd Wds employed by Hull City Acadeniy during the year. The charity received some applications from children who attended stssions ai the Academy. Page 10
360 Gra55 Roots Foundation Detailed Statement of Financial Actii'ities for tbe Year Ended 31 Detember 202S 3111J25 31112124 INCOME AND ENDOWMEIYTS Don&tlon$ And le8a¢le$ Gifts Donations Event donations 1,500 348 3,698 160 6,380
,546 6,540 To¢al incoming res011¢5 5,$46 6.540 EXPENDITURE Other trAdlng aetlvltle8 Purchases Bad debis 216 ?00 80 216 280 Charitable activities GraE)tS lo instilulions Grants io individuals 3.948 761 1,020 1.449 4.709 2.469 Support £o$t$ Flnttnce Bank charges 175 272 Governance c05tg Ac¢ounlan¢y and legal fee$ 1.500 Total resources expended 6.600 3,021 Net lexpendlturelllll¢ome (1.054) 3.519 This page does noi fonn pan of the sthrnrory financial siatemenis Pagell